2017 (6) TMI 318

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....D.R. - for the respondent ORDER Per Ashok K. Arya : M/s Shakti Plastic Udyog and Shri Sanjay Mittal, proprietor of M/s Mittal Packers are in appeal against the Order-in-Appeal No. 228-229/2009 dated 28.10.2009 whereunder demand of Central Excise duty of Rs. 20,62,451/- along with interest and equivalent penalty has been confirmed against M/s Shakti Plastic Udyog. A penalty of Rs. 6 lakhs has al....

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....-original was confirmed by the impugned order in appeal. (iv) Therefore, appellants are in appeal before the Tribunal. 3. With the background of above facts, both sides represented by ld. Counsels, Shri Naveen Mullick and Ms. Kanu Verma Kumar have been heard. 4. After careful consideration of the facts and submissions of both the sides, it appears that before 1.8.2005 the proprietorship firm vi....

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.... the appellant M/ Shakti Plastic Udyog, saying that the goods manufactured by them were cleared on the invoices of M/s Mittal Packers and they were ready to pay duty on such clearances (in the name of M/s Mittal Packers) for the current financial year 2005-06. In other words, the statement taken is an evidence only for the confirmation of duty for the clearances from 1.8.2005 to 29.3.2006. Thus th....